Growing timber is normally not assessed under the general property tax but rather is taxed by municipalities at 10% of its stumpage value (See RSA 79:1, III) when harvested pursuant to RSA 79:3. (See also generally RSA 79 and Current Use Board). After a timely abatement request has been filed with the assessing officials, owners liable for a timber tax may appeal to the board pursuant to RSA 79:8 and PART Tax 213.